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Occupancy Tax 101

November 11, 2013

Occupancy taxes on hotels and other rental accommodations are growing increasingly common in North Carolina.  The General Assembly has granted special authorization to levy occupancy taxes to roughly 200 counties and municipalities.  This blog post provides a quick overview of … Read more

Do Mayors Have a Duty to Vote?

November 7, 2013

North Carolina holds its local government board members’ feet to the fire when it comes to voting. City council members and county commissioners have a legal duty to vote unless they are excused for any of several grounds allowed under … Read more

Special Assessments for Economic Development Projects

October 31, 2013

Tonald Drump, a national real estate tycoon, is interested in developing an area in Frugal Village, NC. His proposal includes mixed-use residential and commercial development, located just outside the village’s downtown. Drump is an experienced developer and knows that adequate public … Read more

Salaried Employees and the FLSA

October 30, 2013

Susan is a salaried employee and does not receive overtime pay no matter how many hours she works in a given workweek. Robert is a salaried employee and is paid overtime whenever he works more than 40 hours in a … Read more